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INCOME TAX ASSESSMENT ACT 1997 - SECT 292.15 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.15

What this Subdivision is about

An amount is included in your assessable income, and you are entitled to a tax offset, if:

  (a)   your non - concessional contributions exceed an indexed cap; and

  (b)   you are not liable to pay excess non - concessional contributions tax for the financial year on the full amount of the excess.

This amount included in your assessable income relates to:

  (a)   your associated earnings on those excess contributions; and

  (b)   any amounts that have been released from your superannuation interests.

Table of sections

292 - 20   Amount in assessable income, and tax offset, relating to your non - concessional contributions

292 - 25   Amount included in assessable income

292 - 30   Amount of the tax offset

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